FAC Explorer

Audit 356956

FY End
2024-06-30
Total Expended
$4.91M
Findings
10
Programs
22
Organization: Town of Plainville, Connecticut (CT)
Year: 2024 Accepted: 2025-05-22
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561391 2024-002 Significant Deficiency - B
561392 2024-002 Significant Deficiency - B
561393 2024-002 Significant Deficiency - B
561394 2024-002 Significant Deficiency - B
561395 2024-002 Significant Deficiency - B
1137833 2024-002 Significant Deficiency - B
1137834 2024-002 Significant Deficiency - B
1137835 2024-002 Significant Deficiency - B
1137836 2024-002 Significant Deficiency - B
1137837 2024-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.00M Yes 0
10.555 National School Lunch Program $478,898 - 0
84.027 Special Education Grants to States $347,492 - 0
84.010 Title I Grants to Local Educational Agencies $224,008 - 0
10.553 School Breakfast Program $147,112 - 0
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $117,796 - 0
10.560 State Administrative Expenses for Child Nutrition $56,806 - 0
84.002 Adult Education - Basic Grants to States $50,000 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $42,059 - 0
84.048 Career and Technical Education -- Basic Grants to States $33,605 - 0
84.424 Student Support and Academic Enrichment Program $24,880 - 0
84.365 English Language Acquisition State Grants $22,949 - 0
84.425 Education Stabilization Fund $14,762 Yes 1
20.616 National Priority Safety Programs $12,063 - 0
84.173 Special Education Preschool Grants $11,289 - 0
20.600 State and Community Highway Safety $6,780 - 0
20.205 Highway Planning and Construction $6,360 - 0
10.649 Pandemic Ebt Administrative Costs $3,265 - 0
16.543 Missing Children's Assistance $3,052 - 0
10.559 Summer Food Service Program for Children $1,769 - 0
45.025 Promotion of the Arts Partnership Agreements $1,136 - 0
10.558 Child and Adult Care Food Program $148 - 0

Contacts

Name Title Type
VQEFGZ24B8E3 Robert Buden Auditee
8607930221 Jessica Aniskoff Auditor
No contacts on file

Notes to SEFA

Title: NONCASH AWARDS Accounting Policies: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Town of Plainville, Connecticut, under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Town of Plainville, Connecticut, it is not intended to, and does not, present the financial position, changes in fund balance, changes in net position or cash flows of the Town of Plainville, Connecticut Basis of Accounting Expenditures reported on the Schedule are reported using the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Town of Plainville, Connecticut, has elected not to use the 10% de minimis indirect cost rate provided under Section 200.414 of the Uniform Guidance Donated commodities in the amount of $71,492 are included in the Department of Agriculture’s National School Lunch Program, Assistance Listing #10.555. The amount represents the market value of commodities received.

Finding Details

Finding 2024-002
2024-002 Allowable Costs Federal Agency: Department of Education Federal Program Name: Education Stabilization Cluster Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425U210030-2021 Pass-Through Agency: CT State Department of Education Pass-Through Number(s): 12060-SDE64370-29636-2021 12060-SDE64370-29650-2021 12060-SDE64370-29571-2021 Award Period: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, and Other Matter Criteria: The Board of Education internal control processes over allowable costs require signatures on all invoices from both the department head, as well as the Board of Education Director of Operations. Condition: Invoices processed and charged to the grant did not receive proper signatures by the Board of Education department head and Director of Operations. No sign-off was evidenced on 7 out of 25 invoices tested. Effect: Without proper controls in place over expenditures, an expenditure could be charged to the incorrect grant or in an incorrect period. Cause: Lack of internal control over approvals of invoices. Repeat Finding: No Recommendation: We recommend the town review its processes and controls over grant-related disbursements to ensure the proper procedure is followed and controls are functioning as described. Views of Responsible Officials: Management agrees with this finding.
Finding 2024-002
2024-002 Allowable Costs Federal Agency: Department of Education Federal Program Name: Education Stabilization Cluster Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425U210030-2021 Pass-Through Agency: CT State Department of Education Pass-Through Number(s): 12060-SDE64370-29636-2021 12060-SDE64370-29650-2021 12060-SDE64370-29571-2021 Award Period: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, and Other Matter Criteria: The Board of Education internal control processes over allowable costs require signatures on all invoices from both the department head, as well as the Board of Education Director of Operations. Condition: Invoices processed and charged to the grant did not receive proper signatures by the Board of Education department head and Director of Operations. No sign-off was evidenced on 7 out of 25 invoices tested. Effect: Without proper controls in place over expenditures, an expenditure could be charged to the incorrect grant or in an incorrect period. Cause: Lack of internal control over approvals of invoices. Repeat Finding: No Recommendation: We recommend the town review its processes and controls over grant-related disbursements to ensure the proper procedure is followed and controls are functioning as described. Views of Responsible Officials: Management agrees with this finding.
Finding 2024-002
2024-002 Allowable Costs Federal Agency: Department of Education Federal Program Name: Education Stabilization Cluster Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425U210030-2021 Pass-Through Agency: CT State Department of Education Pass-Through Number(s): 12060-SDE64370-29636-2021 12060-SDE64370-29650-2021 12060-SDE64370-29571-2021 Award Period: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, and Other Matter Criteria: The Board of Education internal control processes over allowable costs require signatures on all invoices from both the department head, as well as the Board of Education Director of Operations. Condition: Invoices processed and charged to the grant did not receive proper signatures by the Board of Education department head and Director of Operations. No sign-off was evidenced on 7 out of 25 invoices tested. Effect: Without proper controls in place over expenditures, an expenditure could be charged to the incorrect grant or in an incorrect period. Cause: Lack of internal control over approvals of invoices. Repeat Finding: No Recommendation: We recommend the town review its processes and controls over grant-related disbursements to ensure the proper procedure is followed and controls are functioning as described. Views of Responsible Officials: Management agrees with this finding.
Finding 2024-002
2024-002 Allowable Costs Federal Agency: Department of Education Federal Program Name: Education Stabilization Cluster Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425U210030-2021 Pass-Through Agency: CT State Department of Education Pass-Through Number(s): 12060-SDE64370-29636-2021 12060-SDE64370-29650-2021 12060-SDE64370-29571-2021 Award Period: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, and Other Matter Criteria: The Board of Education internal control processes over allowable costs require signatures on all invoices from both the department head, as well as the Board of Education Director of Operations. Condition: Invoices processed and charged to the grant did not receive proper signatures by the Board of Education department head and Director of Operations. No sign-off was evidenced on 7 out of 25 invoices tested. Effect: Without proper controls in place over expenditures, an expenditure could be charged to the incorrect grant or in an incorrect period. Cause: Lack of internal control over approvals of invoices. Repeat Finding: No Recommendation: We recommend the town review its processes and controls over grant-related disbursements to ensure the proper procedure is followed and controls are functioning as described. Views of Responsible Officials: Management agrees with this finding.
Finding 2024-002
2024-002 Allowable Costs Federal Agency: Department of Education Federal Program Name: Education Stabilization Cluster Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425U210030-2021 Pass-Through Agency: CT State Department of Education Pass-Through Number(s): 12060-SDE64370-29636-2021 12060-SDE64370-29650-2021 12060-SDE64370-29571-2021 Award Period: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, and Other Matter Criteria: The Board of Education internal control processes over allowable costs require signatures on all invoices from both the department head, as well as the Board of Education Director of Operations. Condition: Invoices processed and charged to the grant did not receive proper signatures by the Board of Education department head and Director of Operations. No sign-off was evidenced on 7 out of 25 invoices tested. Effect: Without proper controls in place over expenditures, an expenditure could be charged to the incorrect grant or in an incorrect period. Cause: Lack of internal control over approvals of invoices. Repeat Finding: No Recommendation: We recommend the town review its processes and controls over grant-related disbursements to ensure the proper procedure is followed and controls are functioning as described. Views of Responsible Officials: Management agrees with this finding.
Finding 2024-002
2024-002 Allowable Costs Federal Agency: Department of Education Federal Program Name: Education Stabilization Cluster Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425U210030-2021 Pass-Through Agency: CT State Department of Education Pass-Through Number(s): 12060-SDE64370-29636-2021 12060-SDE64370-29650-2021 12060-SDE64370-29571-2021 Award Period: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, and Other Matter Criteria: The Board of Education internal control processes over allowable costs require signatures on all invoices from both the department head, as well as the Board of Education Director of Operations. Condition: Invoices processed and charged to the grant did not receive proper signatures by the Board of Education department head and Director of Operations. No sign-off was evidenced on 7 out of 25 invoices tested. Effect: Without proper controls in place over expenditures, an expenditure could be charged to the incorrect grant or in an incorrect period. Cause: Lack of internal control over approvals of invoices. Repeat Finding: No Recommendation: We recommend the town review its processes and controls over grant-related disbursements to ensure the proper procedure is followed and controls are functioning as described. Views of Responsible Officials: Management agrees with this finding.
Finding 2024-002
2024-002 Allowable Costs Federal Agency: Department of Education Federal Program Name: Education Stabilization Cluster Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425U210030-2021 Pass-Through Agency: CT State Department of Education Pass-Through Number(s): 12060-SDE64370-29636-2021 12060-SDE64370-29650-2021 12060-SDE64370-29571-2021 Award Period: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, and Other Matter Criteria: The Board of Education internal control processes over allowable costs require signatures on all invoices from both the department head, as well as the Board of Education Director of Operations. Condition: Invoices processed and charged to the grant did not receive proper signatures by the Board of Education department head and Director of Operations. No sign-off was evidenced on 7 out of 25 invoices tested. Effect: Without proper controls in place over expenditures, an expenditure could be charged to the incorrect grant or in an incorrect period. Cause: Lack of internal control over approvals of invoices. Repeat Finding: No Recommendation: We recommend the town review its processes and controls over grant-related disbursements to ensure the proper procedure is followed and controls are functioning as described. Views of Responsible Officials: Management agrees with this finding.
Finding 2024-002
2024-002 Allowable Costs Federal Agency: Department of Education Federal Program Name: Education Stabilization Cluster Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425U210030-2021 Pass-Through Agency: CT State Department of Education Pass-Through Number(s): 12060-SDE64370-29636-2021 12060-SDE64370-29650-2021 12060-SDE64370-29571-2021 Award Period: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, and Other Matter Criteria: The Board of Education internal control processes over allowable costs require signatures on all invoices from both the department head, as well as the Board of Education Director of Operations. Condition: Invoices processed and charged to the grant did not receive proper signatures by the Board of Education department head and Director of Operations. No sign-off was evidenced on 7 out of 25 invoices tested. Effect: Without proper controls in place over expenditures, an expenditure could be charged to the incorrect grant or in an incorrect period. Cause: Lack of internal control over approvals of invoices. Repeat Finding: No Recommendation: We recommend the town review its processes and controls over grant-related disbursements to ensure the proper procedure is followed and controls are functioning as described. Views of Responsible Officials: Management agrees with this finding.
Finding 2024-002
2024-002 Allowable Costs Federal Agency: Department of Education Federal Program Name: Education Stabilization Cluster Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425U210030-2021 Pass-Through Agency: CT State Department of Education Pass-Through Number(s): 12060-SDE64370-29636-2021 12060-SDE64370-29650-2021 12060-SDE64370-29571-2021 Award Period: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, and Other Matter Criteria: The Board of Education internal control processes over allowable costs require signatures on all invoices from both the department head, as well as the Board of Education Director of Operations. Condition: Invoices processed and charged to the grant did not receive proper signatures by the Board of Education department head and Director of Operations. No sign-off was evidenced on 7 out of 25 invoices tested. Effect: Without proper controls in place over expenditures, an expenditure could be charged to the incorrect grant or in an incorrect period. Cause: Lack of internal control over approvals of invoices. Repeat Finding: No Recommendation: We recommend the town review its processes and controls over grant-related disbursements to ensure the proper procedure is followed and controls are functioning as described. Views of Responsible Officials: Management agrees with this finding.
Finding 2024-002
2024-002 Allowable Costs Federal Agency: Department of Education Federal Program Name: Education Stabilization Cluster Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Identification Number and Year: S425U210030-2021 Pass-Through Agency: CT State Department of Education Pass-Through Number(s): 12060-SDE64370-29636-2021 12060-SDE64370-29650-2021 12060-SDE64370-29571-2021 Award Period: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance, and Other Matter Criteria: The Board of Education internal control processes over allowable costs require signatures on all invoices from both the department head, as well as the Board of Education Director of Operations. Condition: Invoices processed and charged to the grant did not receive proper signatures by the Board of Education department head and Director of Operations. No sign-off was evidenced on 7 out of 25 invoices tested. Effect: Without proper controls in place over expenditures, an expenditure could be charged to the incorrect grant or in an incorrect period. Cause: Lack of internal control over approvals of invoices. Repeat Finding: No Recommendation: We recommend the town review its processes and controls over grant-related disbursements to ensure the proper procedure is followed and controls are functioning as described. Views of Responsible Officials: Management agrees with this finding.